Results 271 to 280 of about 192,919 (307)

Accrual reversals and audit fees: the role of abnormal audit fees

Asia-Pacific Journal of Accounting & Economics, 2016
AbstractThis study examines whether abnormal audit fees impair auditor independence or reflect auditors’ efforts by using accruals reversal. All accruals must ultimately reverse, but those reversals have different effects on earnings persistence. Management may communicate the private information by different kinds of accruals. Therefore, auditors that
Fang-Chi Lin, Yu-Cheng Lin, Chieh-Shuo Chen   +2 more
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An Empirical Investigation of Audit Fees, Nonaudit Fees, and Audit Committees*

Contemporary Accounting Research, 2003
AbstractThis study examines the association between audit committee characteristics and the ratio of nonaudit service (NAS) fees to audit fees, using data gathered under the Securities and Exchange Commission's (SEC's) fee disclosure rules. Issues related to NAS fees have been of concern to practitioners, regulators, and academics for a number of years.
Lawrence J. Abbott, Susan Parker, Gary F. Peters, K. Raghunandan   +3 more
openaire   +1 more source

The impact of audit committee effectiveness on audit fees and non-audit service fees

Accounting Research Journal, 2018
Purpose The purpose of this study is to examine the impact of audit committee effectiveness on audit fees and non-audit service (NAS) fees in a less regulatory environment. Design/methodology/approach The authors construct a composite audit committee effectiveness measure incorporating audit committee independence, diligence, size, financial ...
Ali, Muhammad J., Singh, Rajbans K., Al-Akra, Mahmoud (R17526)   +2 more
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Religiosity and Audit Fees

SSRN Electronic Journal, 2014
We document in this study that high religious environment in which auditors operate have a significant impact on their behavior, resulting in lower audit risk and lower audit effort, and hence lower audit fees. Our findings show that there is a significantly negative association between audit fees and religiosity values of counties in which auditors ...
Bikki Jaggi, Hua Xin
openaire   +1 more source

Audit partner specialization and audit fees

Managerial Auditing Journal, 2014
Purpose – The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market. Design/methodology/approach – This study exploits the unique environment created from the demise of Andersen to examine the effect of partner ...
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Internal audit and audit fees: further evidence

Managerial Auditing Journal, 2010
PurposeThe paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin‐Stewart and Kent, which used data from 2000.Design/methodology/approachThe paper uses publicly available information to analyse the relationship between internal audit and audit ...
Singh, Harj, Newby, R.
openaire   +2 more sources

Audit committee effectiveness and the audit fee

European Accounting Review, 1996
The UK is the only major country within the European Union the majority of whose listed companies have formed audit committees composed of non-executive directors to monitor financial reporting, the external auditors, and internal control strength. The adoption of audit committees in contrast to the approach in Europe has arisen despite the lack of ...
Paul Collier, Alan Gregory
openaire   +1 more source

AUDIT FIRM SIZE, AUDIT FEE AND AUDIT QUALITY [PDF]

Journal of Global Management, 2011
This study aims to examine the determinant factors of audit quality by proposing the hypothesis that the audit firm size (size public accounting firm) and audit fees (audit fees) have an effect on the audit quality. In this study, the unit of analysis is the external auditor who has worked in (Certified Public Accountant) CPA firm, the author takes the
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Corporate Compensation Policies and Audit Fees

SSRN Electronic Journal, 2009
Abstract Recent accounting research has started to investigate the links between corporate compensation and auditor compensation. Engel et al. (2010) take a first step to connect these previously distinct literatures by investigating the association between audit committee pay and audit fees.
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Audit Opinion and Disclosure of Audit Fees

Journal of Accounting, Auditing & Finance, 2009
Dye (1991) suggests that when audit fees are disclosed, auditor independence will he improved because there are no quasi-rents to influence audit opinion and the public could assess the independence of the auditors. According to DeAngelo (1981a), however, disclosure of audit fees is irrelevant to the issuance of audit opinion because transaction costs,
openaire   +1 more source